本文選題：績(jī)效審計(jì) + 政府績(jī)效��； 參考：《武漢大學(xué)》2005年碩士論文

【摘要】：自2003年審計(jì)署頒布的“五年規(guī)劃”(即《審計(jì)署2003至2007年審計(jì)工作發(fā)展規(guī)劃》以下簡(jiǎn)稱《規(guī)劃》)以來(lái),“經(jīng)濟(jì)效益審計(jì)”、“績(jī)效審計(jì)”、“3E審計(jì)”等,這些字眼就頻頻進(jìn)入我們的視線�！兑�(guī)劃》的頒布標(biāo)志著大范圍開(kāi)展政府績(jī)效審計(jì)在我國(guó)正式揭開(kāi)序幕。 政府績(jī)效審計(jì)是國(guó)家審計(jì)發(fā)展到一定階段的審計(jì)形式,是國(guó)家審計(jì)機(jī)關(guān)利用專門的審計(jì)方法和依據(jù)一定的審計(jì)標(biāo)準(zhǔn)評(píng)價(jià)公共政策、計(jì)劃、項(xiàng)目或組織是否已經(jīng)或正在按照經(jīng)濟(jì)性、效率性和效果性的要求進(jìn)行,并根據(jù)評(píng)價(jià)結(jié)果提出可行性建議的一種審計(jì)行為。 政府績(jī)效審計(jì)在國(guó)外已經(jīng)實(shí)行多年,而我國(guó)尚處于起步階段�！兑�(guī)劃》要求“實(shí)行財(cái)政財(cái)務(wù)收支的真實(shí)合法審計(jì)與效益審計(jì)并重,逐年加大效益審計(jì)的份量,爭(zhēng)取到2007年,投入效益審計(jì)力量占整個(gè)審計(jì)力量的一半左右”。因此,如何有效地開(kāi)展政府績(jī)效審計(jì)已成為當(dāng)前我國(guó)的理論界和實(shí)務(wù)界比較關(guān)注的話題。 迄今為止,對(duì)于績(jī)效審計(jì),我國(guó)的理論界和實(shí)務(wù)界已經(jīng)作了一些積極的探索,特別是在績(jī)效審計(jì)的基本概念和審計(jì)的范圍等方面基本上有了統(tǒng)一的認(rèn)識(shí)。但是,由于各方面的原因,如政府的宏觀政策、體制改革的進(jìn)度等,在實(shí)際的開(kāi)展過(guò)程中由于缺乏適當(dāng)?shù)脑u(píng)價(jià)標(biāo)準(zhǔn),不可避免地會(huì)削弱績(jī)效審計(jì)的作用。要保證績(jī)效審計(jì)的質(zhì)量,不僅要建立具體、明確的審計(jì)目標(biāo),還必須建立一套完整適用的績(jī)效標(biāo)準(zhǔn)。 本文在對(duì)政府績(jī)效審計(jì)分析的基礎(chǔ)上,試以公共工程建設(shè)項(xiàng)目的效益審計(jì)為例,對(duì)政府績(jī)效評(píng)價(jià)指標(biāo)的制定進(jìn)行探索。
[Abstract]:Since the "Five-year Plan" issued by the Audit Commission in 2003 (namely, "Audit Office's Development Plan for Audit work from 2003 to 2007"), "Economic benefit Audit", "performance Audit", "3e Audit" and so on, have been issued, such as "audit of economic benefits", "audit of performance", "audit of 3e", etc. These words frequently come into our sight. The promulgation of "Planning" marks the official prelude to carry out the government performance audit on a large scale in our country. Government performance audit is the form of auditing that the state audit develops to a certain stage. It is the state audit institution that evaluates public policies and plans according to specific auditing methods and auditing standards. Whether the project or organization has been or is being carried out in accordance with the requirements of economy, efficiency and effectiveness, and makes feasibility recommendations based on the evaluation results. The government performance audit has been carried out in foreign countries for many years, but our country is still in its infancy. The "plan" requires "to pay equal attention to the true legal audit of financial revenue and expenditure and benefit audit, increase the proportion of benefit audit year by year, and strive for the year 2007," Investment benefit audit power accounts for about half of the total audit force. " Therefore, how to effectively carry out the government performance audit has become a topic of concern in the theoretical and practical circles of our country. So far, the theory and practice of performance audit have made some positive exploration, especially in the basic concept of performance audit and the scope of audit basically have a unified understanding. However, due to various reasons, such as the macro policy of the government, the progress of the system reform and so on, the lack of appropriate evaluation standards in the actual implementation process will inevitably weaken the role of performance audit. In order to guarantee the quality of performance audit, we must not only establish concrete and definite audit objectives, but also establish a set of perfect and applicable performance standards. Based on the analysis of the government performance audit, this paper tries to explore the establishment of the government performance evaluation index by taking the benefit audit of the public works construction project as an example.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.44

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 朱江;財(cái)政科技資金績(jī)效審計(jì)研究[D];財(cái)政部財(cái)政科學(xué)研究所;2011年

相關(guān)碩士學(xué)位論文 前3條

1 李旭;中國(guó)政府績(jī)效審計(jì)研究[D];復(fù)旦大學(xué);2011年

2 趙小平;政府公共工程績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];西南財(cái)經(jīng)大學(xué);2007年

3 孟銀銀;我國(guó)政府績(jī)效審計(jì)的規(guī)范化研究[D];山東財(cái)經(jīng)大學(xué);2013年

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本文編號(hào)：2031954